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2018 Regular Session



Corporate Income Tax - Federal Repatriation Holiday

Sponsored by:

Delegate Buckel


In the House - Hearing 3/06 at 1:00 p.m.

Synopsis:Providing a subtraction modification under the Maryland corporate income tax for certain dividends included in federal taxable income as a result of a certain repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if certain federal legislation is enacted; applying the Act to all taxable years beginning after December 31, 2017; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Buckel, Anderton, Aumann, Beitzel, Carozza, Clark, Cluster, Corderman, Hornberger, Krebs, Malone, Mautz, McComas, McKay, Morgan, Rose, Saab, Shoemaker, and Szeliga
Additional Facts:Cross-filed with: SB0166
Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Corporations -see also- Municipal Corps; Public Corps & Inst
Foreign Trade -see also- International Affairs
Income Tax
Statutes:Article - Tax - General

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March 7, 2018 9:44 A.M.